Resume teori akuntansi: pendapatan dari Buku Teori Akuntansi oleh GodfreyDeskripsi lengkap
Resume teori akuntansi: pendapatan dari Buku Teori Akuntansi oleh Godfrey
Teori AkuntansiDeskripsi lengkap
Teori Akuntansi
Descripción: Financial Accounting Theory
Some notes for Financial Accounting Theory by ScottFull description
Financial Accounting Theory
Full description
Rangkuman Teori Akuntansi Chapter 1 - 8Deskripsi lengkap
Full description
Criticisms of Positive Accounting Theory 1. Lack of Prescription do es not provide a means of o f improving accounting practice. - It does not provide prescription and does 2.
Positive accounting theory is not value-free as it asserts assumption that all action is driven by self-interest. 3. Invalid Assumptions - It relates to the fundamental assumption that all actions are dr iven by a desire to maximize one's wealth. To many researchers such an assumption a ssumption represents a far too negative and simplistic simplistic perspective of humankind. 4.
Stagnation ± Lack of Development Development pos itive accounting theory in the 1970s the issues issues being addressed - Since the general inception of positive have not shown great development.
5.
Individual choices vs. Many choices Much of the research within Positive Accounting Account ing Theory considers individual accounting choices when in practice; the organization will have a vast number of accounting choices, many of which might have opposing effects on financial performance and position. 6. The measurements or proxies being used within the literature are often far too simplistic. 7. Positive Accounting Theory is scientifically flawed. 8. Lack of Universality of the Conclusions In undertaking large-scale empirical research, positive researchers ignore many organization-specific relationships.